Cross-border worker tax in Sondrio: old vs new regime
In Sondrio the municipal IRPEF surtax is 0.7%. Under the new cross-border regime a typical profile keeps about €628 less net per month than under the old Swiss-only taxation.
Updated:
- Municipal surtax
- 0.7%
- IRPEF 2024
- Net, old regime
- €4,011
- /month
- Net, new regime
- €3,383
- /month
- Net difference
- -€628
- /month
Numeric scenario: old vs new regime
Sample profile: single cross-border worker, no children, 55,000 gross CHF/year, residence within 20 km of the border. Real municipal figures applied.
| Old regime | New regime | |
|---|---|---|
| Gross annual income | €60,280 | €60,280 |
| Swiss social contributions | €7,776 | €7,776 |
| Total annual tax | €4,370 | €11,904 |
| of which municipal surtax | — | €298 |
| Net per year | €48,134 | €40,600 |
| Net per month | €4,011 | €3,383 |
How the 2024 agreement works
Old cross-border workers (already commuting before 17 July 2023 and resident in the 20 km band, like Sondrio) stay taxed exclusively in Switzerland: they pay only the Swiss withholding tax and no Italian IRPEF on their frontier income.
New cross-border workers face concurrent taxation: Switzerland withholds tax at source and Italy taxes the same income while granting a credit for the Swiss tax, adding regional and municipal surtaxes. In Sondrio the municipal surtax is 0.7%, about €298 per year in the sample scenario.
Useful reading
Compared with the nearest towns
Within 51 km of Sondrio there are 6 towns with a page on this site: Tirano, Morbegno, Colico, Chiavenna, Livigno and Mandello del Lario.
Across this group the municipal surcharge runs from 0.4% (Livigno) to 0.7% (Sondrio).
Sondrio sits at 0.7%: 7 of 7 counting from the lowest.
Of 7 comparable towns, this page ranks 7 on the municipal surcharge, at 0.7%.
Ahead in the ranking, in order: Livigno, Chiavenna, Colico, Mandello del Lario, Morbegno and Tirano.
just ahead is Tirano (0.6%)
Across the group the highest value is 0.7% (Sondrio) and the lowest 0.4% (Livigno).
Of 7 comparable towns, this page ranks 4 on indicative monthly rent, at €420.
Ahead in the ranking, in order: Tirano, Chiavenna and Morbegno.
Further down the ranking: Colico, Mandello del Lario and Livigno.
just ahead is Morbegno (€400)
just behind is Colico (€480)
Across the group the highest value is €600 (Livigno) and the lowest €380 (Tirano).
Of 7 comparable towns, this page ranks 1 on population, at 21,500.
Further down the ranking: Morbegno, Mandello del Lario, Tirano, Colico, Chiavenna and Livigno.
just behind is Morbegno (12,300)
Across the group the highest value is 21,500 (Sondrio) and the lowest 6,700 (Livigno).
Of 7 comparable towns, this page ranks 6 on distance to the border, at 15 km.
Ahead in the ranking, in order: Livigno, Tirano, Chiavenna, Colico and Morbegno.
Further down the ranking: Mandello del Lario.
just ahead is Morbegno (12 km)
just behind is Mandello del Lario (18 km)
Across the group the highest value is 18 km (Mandello del Lario) and the lowest 0 km (Livigno).
By population, this town ranks 7 of 69 with 21,500 residents; immediately above: Verbania and Mariano Comense; immediately below: Tradate and Domodossola.
By distance to the border, this town ranks 39 of 69 at 15 km; immediately above: Venegono Superiore and Lomazzo; immediately below: Bregnano and Lurago d'Erba.
By indicative monthly rent, this town ranks 6 of 69 at €420; immediately above: Morbegno and Villadossola; immediately below: Domodossola and Cannobio.
In province SO, the towns with the closest population above the floor are Morbegno and Tirano.
By municipal surcharge, this town ranks 55 of 68 at 0.7%; immediately above: Domodossola and Lomazzo; immediately below: Cantù and Como.
Under the new regime, same profile, the surcharge gap against Livigno — the lowest in the group — is worth about €127 of net pay a year.
| Town | Distance from here | Municipal surcharge | Distance to border | One-bedroom rent |
|---|---|---|---|---|
| Sondrio (here) | — | 0.7% | 15 km | €420 |
| Tirano | 23 km | 0.6% | 2 km | €380 |
| Morbegno | 23 km | 0.6% | 12 km | €400 |
| Colico | 39 km | 0.6% | 8 km | €480 |
| Chiavenna | 40 km | 0.6% | 3 km | €400 |
| Livigno | 46 km | 0.4% | 0 km | €600 |
| Mandello del Lario | 51 km | 0.6% | 18 km | €530 |
Straight-line distances computed from the town-centre coordinates in our dataset. 2024 IRPEF surcharge, distance to the border and indicative rent from the same municipal dataset used in the scenario above.
FAQ
Is the old or the new regime better?
In the sample scenario for Sondrio the old regime leaves about €628 more per month, because it avoids Italian concurrent taxation. But the old regime only applies to those already commuting before 17 July 2023: new starters fall under the new regime.
Who is an old vs a new cross-border worker?
An old cross-border worker commuted to Ticino, Graubünden or Valais between 31 December 2018 and 17 July 2023. Those who started after 17 July 2023 are new cross-border workers under the 2024 agreement's concurrent taxation.
How heavy is the municipal surtax in Sondrio?
The municipal IRPEF surtax in Sondrio is 0.7%. In the sample new-regime scenario it is about €298 per year: it varies from town to town and is worth comparing before choosing a residence.
Estimates for guidance only. Actual taxation depends on hire date, old/new frontier status, deductions, family situation and the Italian tax return. Always check with an adviser.